Susan owns a interest in a partnership that is a daycare center. She contributed $ in cash. She also contributed some playground equipment with a fair market value of $ and an adjusted basis of $ The equipment had a remaining liability of $ that was assumed by the partnership. Neither Susan nor the partnership recognized any gain when the property was contributed. As a result of this contribution, Susan's tax capital account and book capital account balances increase by:
Tax account, $; book account, $
Tax account, $; book account, $
Tax account, $; book account, $
Tax account, $; book account, $
